Why the arm's length principle should be maintained

URL:	https://www.ibfd.org/IBFD-Products/Journal-Article...
Document Type:	Article
Year of publication:	2020
The title of a journal, publication series:	International Transfer Pricing Journal
Volume:	27
Issue number:	6
Page range:	411-419
Place of publication:	Amsterdam
Publishing house:	International Bureau of Fiscal Documentation
ISSN:	1385-3074
Publication language:	English
Institution:	Business School > ABWL u. Rechnungswesen (Simons 2004-)
Subject:	330 Economics
Abstract:	The OECD’s so-called “Pillar I Proposal” partly overrules the arm’s length principle. The authors argue that this is a step in the wrong direction. Instead, the arm’s length principle should be further developed by reducing complexity and ensuring legal certainty.

Dieser Eintrag ist Teil der Universitätsbibliographie.

BASE: Schreiber, Ulrich ; Simons, Dirk ; Greil, Stefan ; Lagarden, Martin

Google Scholar: Schreiber, Ulrich ; Simons, Dirk ; Greil, Stefan ; Lagarden, Martin

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